Casnio: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Casnio
Largest movements
- Cash +€49,665
up €49,665 (+180%), from €27,646 to €77,311
mainly Net result for the year (+€49,700) and Depreciation (+€29,358)
- Tangible fixed assets -€26,920
down €26,920 (-12.3%), from €219,002 to €192,081
of which Furniture and vehicles: -€14,019
- Receivables within one year +€5,872
up €5,872 (+62.9%), from €9,339 to €15,211
of which Trade receivables: +€5,859
- Reserves +€49,700
up €49,700 (+111%), from €44,761 to €94,462
- Other debts -€19,887
down €19,887 (-8.8%), from €225,787 to €205,900
- Tax, wage and social debts +€6,979
up €6,979 (+226%), from €3,095 to €10,074
- Accrued charges and deferred income -€4,200
no longer reported in 2025 (was €4,200)
- Gross operating margin +€61,902
up €61,902 (+141%), from €43,914 to €105,816
- Taxes +€16,867
up €16,867 (+476%), from €3,540 to €20,407
- Financial charges +€2,751
up €2,751 (+132%), from €2,078 to €4,829
- Depreciation +€2,570
up €2,570 (+9.6%), from €26,789 to €29,358
- Other operating charges -€1,162
down €1,162 (-43.3%), from €2,684 to €1,522
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €281,084 | €314,043 | +€32,959 | +11.7% |
| Fixed assets | 21/28 | €219,003 | €192,082 | -€26,920 | -12.3% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €219,002 | €192,081 | -€26,920 | -12.3% |
| Plant, machinery and equipment | 23 | €21,625 | €20,125 | -€1,500 | -6.9% |
| Furniture and vehicles | 24 | €46,501 | €32,482 | -€14,019 | -30.1% |
| Other tangible fixed assets | 26 | €150,877 | €139,475 | -€11,402 | -7.6% |
| Current assets | 29/58 | €62,081 | €121,961 | +€59,879 | +96.5% |
| Stocks and contracts in progress | 3 | €22,900 | €25,577 | +€2,677 | +11.7% |
| Stocks | 30/36 | €22,900 | €25,577 | +€2,677 | +11.7% |
| Amounts receivable within one year | 40/41 | €9,339 | €15,211 | +€5,872 | +62.9% |
| Trade receivables | 40 | €9,339 | €15,198 | +€5,859 | +62.7% |
| Other amounts receivable | 41 | - | €13 | +€13 | |
| Cash at bank and in hand | 54/58 | €27,646 | €77,311 | +€49,665 | +180% |
| Deferred charges and accrued income | 490/1 | €2,195 | €3,861 | +€1,666 | +75.9% |
| Total equity and liabilities | 10/49 | €281,084 | €314,043 | +€32,959 | +11.7% |
| Equity | 10/15 | €45,761 | €95,462 | +€49,700 | +109% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €44,761 | €94,462 | +€49,700 | +111% |
| Distributable reserves | 133 | €44,761 | €94,462 | +€49,700 | +111% |
| Amounts payable | 17/49 | €235,323 | €218,581 | -€16,741 | -7.1% |
| Amounts payable within one year | 42/48 | €231,123 | €218,581 | -€12,541 | -5.4% |
| Trade debts | 44 | €2,241 | €2,608 | +€367 | +16.4% |
| Suppliers | 440/4 | €2,241 | €2,608 | +€367 | +16.4% |
| Taxes, remuneration and social security | 45 | €3,095 | €10,074 | +€6,979 | +226% |
| Taxes | 450/3 | €3,095 | €10,074 | +€6,979 | +226% |
| Other amounts payable | 47/48 | €225,787 | €205,900 | -€19,887 | -8.8% |
| Accrued charges and deferred income | 492/3 | €4,200 | - | -€4,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,789 | €29,358 | +€2,570 | +9.6% |
| Other operating charges | 640/8 | €2,684 | €1,522 | -€1,162 | -43.3% |
| Gross operating margin | 9900 | €43,914 | €105,816 | +€61,902 | +141% |
| Operating profit (loss) | 9901 | €14,441 | €74,936 | +€60,495 | +419% |
| Financial income | 75/76B | €6 | €0 | -€6 | -99.4% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -99.4% |
| Financial charges | 65/66B | €2,078 | €4,829 | +€2,751 | +132% |
| Recurring financial charges | 65 | €2,078 | €4,829 | +€2,751 | +132% |
| Profit (loss) for the period before taxes | 9903 | €12,370 | €70,107 | +€57,738 | +467% |
| Income taxes | 67/77 | €3,540 | €20,407 | +€16,867 | +476% |
| Profit (loss) for the period | 9904 | €8,829 | €49,700 | +€40,871 | +463% |
| Profit (loss) for the period to be appropriated | 9905 | €8,829 | €49,700 | +€40,871 | +463% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.